6 worked Thorold case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to Thorold and its provincial tax regime, not a specific client's file.
Case Study 1 · CRA review defended
$127,000 Proposed Adjustment Withdrawn In Full — Boutique Law Firm, Thorold
Client: A boutique law firm · Where: Thorold, Ontario · Engagement: 5 weeks, fixed fee
Adjustment withdrawn$127,000
File closed in5 weeks
Penalties assessedNone
The situation — A boutique law firm, Thorold, Ontario
A boutique law firm in Thorold, Ontario received a proposal letter opening a review of its ON tax and accounting file. The CRA had identified 13% HST charged on every sale regardless of where the customer was located. It proposed an adjustment of $127,000, with 30 days to respond.
What we did for A boutique law firm, Thorold, Ontario
We treated the response as an evidence exercise rather than an argument. We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A boutique law firm, Thorold, Ontario
The proposed adjustment was withdrawn in full — all $127,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $138,000 Across 4 Open Years — Two-Partner Engineering Practice, Thorold
Client: A two-partner engineering practice · Where: Thorold, Ontario · Engagement: 11 weeks, fixed fee
Recovered$138,000
Open years claimed4
Ongoing trackingIn place
The situation — A two-partner engineering practice, Thorold, Ontario
An incentive review at a two-partner engineering practice in Thorold, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by Ontario incentives claimed by competitors and never by this business.
What we did for A two-partner engineering practice, Thorold, Ontario
We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A two-partner engineering practice, Thorold, Ontario
The credits produced $138,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 3 · Sale and succession
Intergenerational Transfer Completed With $250,000 Deferred — Management Consultancy, Thorold
The situation — A management consultancy, Thorold, Ontario
A generational transfer at a management consultancy in Thorold, Ontario had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
What we did for A management consultancy, Thorold, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A management consultancy, Thorold, Ontario
$250,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 4 · Backlog brought current
$103,000 Of Arbitrary Assessments Vacated After 3 Years — Architecture Studio, Thorold
Client: An architecture studio · Where: Thorold, Ontario · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$103,000
Years brought current3
Account statusCurrent
The situation — An architecture studio, Thorold, Ontario
3 years of unfiled returns had turned into notional assessments at an architecture studio in Thorold, Ontario. Underneath lay instalments still calculated on a year the business had long outgrown. Collections had already started.
What we did for An architecture studio, Thorold, Ontario
We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — An architecture studio, Thorold, Ontario
All 3 years were accepted as filed. $103,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 5 · Structure rebuilt
Corporate Structure Rebuilt For $49,000 Of Annual Savings — Marketing Agency, Thorold
The situation — A marketing agency, Thorold, Ontario
The structure at a marketing agency in Thorold, Ontario dated from years earlier. It had been set up for a business that no longer existed. A provincial payroll levy that had never been registered for or remitted had become expensive.
What we did for A marketing agency, Thorold, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A marketing agency, Thorold, Ontario
$49,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 6 · Objection and relief
Desk-Review Assessment Of $118,000 Vacated — Recruitment Firm, Thorold
The situation — A recruitment firm, Thorold, Ontario
A recruitment firm in Thorold, Ontario was carrying $118,000 of penalties and interest. The charges arose from 13% HST charged on every sale regardless of where the customer was located. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A recruitment firm, Thorold, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A recruitment firm, Thorold, Ontario
The assessment was vacated. $118,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
